互联网环境下企业财务管理模式创新研究

发布时间：2017-12-31 23:34

本文关键词：互联网环境下企业财务管理模式创新研究　出处：《陕西科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：互联网技术的快速发展给社会经济进步、企业的经营管理以及人们的生产生活方式带来了变革,“互联网+”思维也逐步渗透到人们的生产生活中,随着互联网发展的浪潮,企业不断趋向规模化、多元化,对会计信息的内部需求扩大,因此企业财务管理模式的有效实施直接影响科学、合理的管理决策。在互联网环境下,企业能否建立适当的财务管理模式,实现对资金流、物流和信息流的集成、共享,对企业全部的资源进行优化配置,从而帮助企业提高经营管理效率,最终促进企业的经济效益,是值得关注的重要问题,也正是本文选题的缘由和重要意义所在。本文以互联网为视角,以企业财务管理模式为对象,对新环境下企业财务管理模式及其创新进行全面的研究。首先对财务管理模式的概念进行界定,对其理论基础进行描述,同时指出传统财务管理模式存在的缺陷,接着对财务管理模式的构建方式进行了细致的分析。在模式构建实施前要做好相关工作,主要包括IT环境的建立、会计业务流程重组、会计组织重构,这些工作为互联网环境下财务管理模式的实施奠定了基础。然后论述了互联网环境下财务管理模式的实施方案,分别从会计集中核算与控制、全面预算管理、资金动态管理、全面成本管理以及绩效评价与决策支持这五大方面展开论述,将企业的整个经营过程动态联系起来。最后通过案例分析,从实践角度说明互联网环境下企业财务管理模式的具体实施,并对实施的效果进行了分析与总结。本文认为,随着互联网技术的发展,企业将进行财务管理模式的变革,从而实施新的财务管理模式,以适应其不断规模化、多元化的需求,但是企业因行业性质,组织结构等的不同,使得财务管理模式的建立变得非常复杂。因此,企业需要充分做好实施前的准备工作,为新模式的构建与实施创造良好的运行环境。为了克服传统财务管理模式的影响,应当借鉴业务流程重组的思想,对传统的会计业务流程进行重组,对会计组织进行重构,并且对重组后的财务管理模式进行绩效评价。企业在具体模式的构建与实施时,需要充分考虑互联网环境下企业自身发展的需求,构建能够符合企业自身特点的新型财务管理模式,并且对实施后的状况进行实时监督,及时反馈问题,不断完善,最终实现提高企业绩效的目的。
[Abstract]:The rapid development of Internet technology for the development of social economy, enterprise management and people's production and life has brought change, "Internet plus" thinking has gradually penetrated into people's life, with the development of the Internet tide, enterprises tend to scale, diversification of accounting information, internal demand, so the effective implementation the financial management mode of enterprise directly affects the scientific and reasonable management decisions. In the Internet environment, the enterprise can establish appropriate financial management model, to achieve the integration of capital flow, logistics and information flow to the enterprise all sharing, optimize the allocation of resources, to help enterprises to improve management efficiency, promote enterprise's economic efficiency is an important issue worthy of attention, is the reason of this topic and the significance of using the Internet as the perspective to corporate finance The management mode for the object, to conduct a comprehensive study on the new environment of enterprise financial management model and innovation. Firstly, the concept of financial management mode of the definition, description of its theoretical basis, and points out the defects of the traditional financial management mode, and then makes a detailed analysis of the way construction financial management mode of the model in. Construction related work to do before the implementation, including the establishment of the IT environment, the accounting business process reengineering, accounting organization reconstruction, these work laid the foundation for the implementation of financial management model under Internet environment. Then discusses the implementation of financial management mode under the environment of Internet, respectively, and the centralized accounting from the accounting control, comprehensive budget management. Dynamic capital management, total cost management, performance evaluation and decision support of these five aspects, the whole enterprise business process dynamic Link. Finally, through case analysis, to illustrate the implementation of enterprise financial management model under Internet environment from the perspective of practice, and the effect of implementation are analyzed and summarized. This paper argues that, with the development of Internet technology, the company will change the mode of financial management, so as to implement the new financial management model, in order to adapt to the time scale, diversification of demand, but because of the nature of the industry enterprises, the organizational structure is different, the establishment of financial management mode has become very complex. Therefore, enterprises need to be fully prepared before the implementation of the preparatory work for construction and implementation, create a good environment of the new model. In order to overcome the influence of the traditional financial management mode that should learn from the business process reengineering theory, the traditional accounting business process reengineering, the reconstruction of accounting organization, and the financial management mode after the reorganization To evaluate the performance. Enterprises in the construction and implementation of the specific mode, need to fully consider the enterprise under the environment of Internet's development needs, build a new model of financial management to comply with their own characteristics, and real-time supervision on the status of implementation, timely feedback, continuous improvement, and ultimately aim to improve business performance.

【学位授予单位】：陕西科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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